LOUTH, a municipal borough of England, Lincolnshire, and a station on the Great Northern Railway, is situated on the River Ludd, 25 miles E.N.E. from Lincoln. The houses are mostly built of brick and roofed with slate, and the streets are clean, well paved, and lighted with gas. Louth has a guild-hall, a sessions-house, a house of correction, an assembly-room, several churches and chapels, almshouses, a dispensary, and a small theatre. The principal building is the church of St James, an edifice of the later English style, surmounted by an octagonal spire of 288 feet, and possessing an east window remarkable for its beautiful tracery. There is a richly endowed grammar school, founded by Edward VI., from whom the borough also received its charter. Louth is famous for its ale; and has manufactures of carpets, blankets, soap, and paper. By means of a canal, fed by the Ludd, and communicating with the Humber, it carries on a considerable traffic in corn and coals. Since the Reform Act, the borough has been divided into two wards, and governed by a mayor, six aldermen, and eighteen councillors. Markets are held on Wednesday and Saturday. In the vicinity are the ruins of a Cistercian abbey, founded in 1139 by Alexander, Bishop of Lincoln. Pop. (1851) 10,467.